Income Tax

The City of Brunswick is very happy to provide its residents and businesses with our in-house Income Tax Department. We are here to provide Brunswick residents and businesses with all the customer service you need to stay in compliance with our local income tax laws. Brunswick income taxes are governed by Chapter 880 of the Brunswick Codified Ordinances and Ohio Revised Code 718.

Please remember that Brunswick has a mandatory filing law that requires any person 18 years or older, who resides in the City of Brunswick, to file a return, regardless of income, including any person who owns a business and/or rental property.

Exception is for any person who has submitted proof of retirement to the Tax Department and has no other taxable income.

How can we help you?

• We can answer any questions regarding your City taxes. (If phone lines are busy, please leave a voicemail and we will return your call as soon as possible)
• You can drop off your tax forms and payments at the drop box located in the City Hall parking lot.

The municipal income tax rate is 2.0%. The tax credit will remain at 1.0% for wages taxed and paid for another city.

Important income tax changes effective January 1, 2016

Pursuant to the passage of Amended Substitute House Bill 5 by the Ohio General Assembly in December 2014, new State mandated municipal income tax guidelines have been established. These changes become effective with tax years beginning January 1, 2016.

Changes regarding the declaration and payment of estimates for both individuals and businesses beginning with tax year 2016 are as follows:

Due dates for quarterly payment of the declared estimate:

• April 15th
• June 15th
• September 15th
• January 15th

Please note that estimated payments are not mandatory in the City of Brunswick and a penalty will not be assessed for late payment of the estimate.

When filing your return, you are required to attach all W-2s and 1099-MISC forms. Please include a copy of the Federal Form 1040/1040A/1040EZ to ensure your return is timely filed.

If the tax balance due is $10.00 or less, no payment is required.

The amount to be refunded must be greater than $10.00. Full-year non-resident taxpayers requesting a refund should use the Application for Refund form found on the city’s website. Examples include days worked out of city, employer error, or taxpayers under the age of 18.

If you file a Federal extension, you will automatically receive a 6-month extension for filing. Please forward a copy of the extension to our office. An extension of time to file is not an extension of time to pay any tax due.

For tax years 2016 through 2022: A penalty of $25 for each month of failure to timely file, up to $150, even if no tax is due, for each failure will be applied.

For tax year 2023: A penalty of $25 for failure to timely file, even if no tax is due, for each failure will be applied.

A late payment penalty of 15% of the unpaid tax due will be charged if paid after the due date.

Interest will be calculated at 5% per annum on the unpaid tax due if paid after the due date.

Interest rates

Ohio Revised Code 718.27 requires the interest rate for tax underpayments be the federal short-term rate (rounded to the nearest whole number percent) plus five percent (5%). Interest shall be imposed per annum, on all unpaid income tax, unpaid estimated income tax, and unpaid withholding tax. The rate shall apply for the calendar year next following the July of the year in which the federal short-term rate is determined.